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All Journal Jurnal Reviu Akuntansi dan Keuangan KALAM CENDEKIA PGSD KEBUMEN Speed - Indonesian Journal on Computer Science Jurnal Akuntansi Multiparadigma Speed - Sentra Penelitian Engineering dan Edukasi Jurnal Aplikasi Bisnis dan Manajemen (JABM) E-Journal Journal of Accounting and Investment Akuisisi : Jurnal Akuntansi Jurnal Kajian Akuntansi Turbo : Jurnal Program Studi Teknik Mesin JBMP (Jurnal Bisnis, Manajemen dan Perbankan) Prosiding Seminar Nasional Teknoka ISOQUANT : Jurnal Ekonomi, Manajemen dan Akuntansi EKUITAS (Jurnal Ekonomi dan Keuangan) Business and Finance Journal Value: Jurnal Manajemen dan Akuntansi Jurnal Aplikasi Dan Inovasi Ipteks SOLIDITAS Jurnal Akademi Akuntansi (JAA) Studi Kasus Inovasi Ekonomi Jurnal Abdi Insani Jurnal Penelitian Ekonomi Akuntansi (JENSI) Budimas : Jurnal Pengabdian Masyarakat Muhammadiyah Riau Accounting and Business Journal Jurnal Pengabdian dan Peningkatan Mutu Masyarakat (JANAYU) ARMATUR : Artikel Teknik Mesin dan Manufaktur Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Review of Applied Accounting Research Sejahtera: Jurnal Inspirasi Mengabdi Untuk Negeri Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Journal of Accounting Research, Organization and Economics (JAROE) Jurnal Pengabdian Masyarakat Bangsa Journal of Multiperspectives on Accounting Literature Jurnal Pengabdian Kepada Masyarakat Radisi Review: Journal of Multidisciplinary in Social Sciences Jurnal Bisnis Jurnal Polimesin
Dwi Irawan
Universitas Muhammadiyah Malang
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ANALYSIS OF FINANCIAL DISTRESS IN TRANSPORTATION COMPANIES WITH THE ALTMAN Z-SCORE APPROACH Agus Irawan; Adi Prasetyo; Dwi Irawan
Review of Applied Accounting Research (RAAR) Vol 1, No 2 (2021): Review of Applied Accounting Research (RAAR) - October
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (374.943 KB) | DOI: 10.30595/raar.v1i2.11861

Abstract

This study aims to analyze the potential for bankruptcy of companies in the public transportation sub-sector listed on the Indonesia Stock Exchange using the Altman Z-score model approach. The population of this study are transportation companies listed on the Indonesia Stock Exchange for the 2017-2019 period, the sample is only taken from the 3 largest transportation companies operating on land, sea and air. The results of calculations using the Altman Zscore method show that there is one company that is prone to bankruptcy. A business that is expected to go bankrupt in the year under review does not mean it will go bankrupt, it is just a warning to the business about the state of the business so that it can anticipate the most likely losses.
THE BASIC PRINCIPLES OF ACCOUNTANT ETHICS: AL-BAQARAH AND PANCASILA PERSPECTIVES Rafida Az-Zahra; Ihyaul Ulum; Dwi Irawan
Jurnal Akuntansi Multiparadigma Vol 13, No 2 (2022): Jurnal Akuntansi Multiparadigma (Agustus 2022 - Desember 2022)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2022.13.2.25

Abstract

Abstrak – Prinsip Dasar Etika Akuntan: Perspektif Al-Baqarah dan PancasilaTujuan Utama – Penelitian ini berupaya untuk mengembangkan prinsip dasar etika akuntan bernilai religius dan Pancasila.Metode – Penelitian ini menggunakan metode wawancara dengan informan akademisi akuntansi dan penyedia jasa akuntan. Teknik analisis data menggunakan nilai Al-Baqarah dan Pancasila.Temuan Utama – Kondisi kebebasan nilai pada kualitas etika akuntan saat ini tidak memiliki kecondongan pada keserakahan duniawi. Hal tersebut mendorong pentingnya pemahaman utuh seorang manusia untuk menyelaraskan keilmuan dan tindakannya dengan hati. Penelitian ini mengusulkan konsep prinsip dasar etika yang berlandaskan Al-Baqarah dan Pancasila sebagai suatu alternatif.Implikasi Teori dan Kebijakan -  Penelitian ini menemukan perspektif spiritual dan pancasila saling utuh dan berkorelasi. Kedua nilai tersebut dapat posisi untuk mengakomodir kualitas etika akuntan.Kebaruan Penelitian – Landasan agama dan Pancasila dikombinasikan untuk menjadi prinsip dasar etika akuntan yang utuh. Abstract – The Basic Principles of Accountant Ethics: Al-Baqarah and Pancasila PerspectivesMain Purpose – This study seeks to develop the basic principles of ethical accounting with religious values and Pancasila.Method – This study uses interviews with accounting academics and accounting service providers. The data analysis technique uses the values of Al-Baqarah and Pancasila.Main Findings – The condition of value freedom on the ethical quality of accountants currently does not tend towards worldly greed. This condition encourages the importance of a complete understanding of a human being to harmonize his knowledge and actions with the heart. This study proposes the concept of basic ethical principles based on Al-Baqarah and Pancasila as an alternative.Theory and Practical Implications - This study finds that spiritual and Pancasila perspectives are integral and correlated. Both of these values can be positioned to accommodate the ethical quality of accountants.Novelty – Religious foundations and Pancasila are combined to become the basic principles of accounting ethics.
Asset Specificity and Conservatism on Manufacturing Company in Indonesian Muhammad Ferdian Furisanda; Siti Zubaidah; Dwi Irawan
Jurnal Aplikasi Bisnis dan Manajemen (JABM) Vol. 8 No. 3 (2022): JABM Vol. 8 No. 3, September 2022
Publisher : School of Business, Bogor Agricultural University (SB-IPB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17358/jabm.8.3.816

Abstract

The purpose of this study is to provide empirical evidence regarding the effect of Asset Specificity on conservatism in manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2017-2019. Asset Specificity is an asset owned by a company that has its own characteristics that are not easily imitated by competitors. Assets that have certain characteristics are able to contribute to variations in conservative financial reporting practices. This study uses 210 data from manufacturing companies listed on the BEI, the sample was selected using the purposive sampling method for the period 2017-2019. The data of this research is in the form of panel data which is analyzed using a simple linear regression method which is processed using Stata15. The results of this study indicate that asset specificity has a negative effect on conservatism of manufacturing companies listed on the IDX in 2017-2019. The asset specificity owned by the company has not been able to make the company more conservative in preparing financial statements. Keywords: asset specificity, conservatism, IDX, Manufacturing companies
Ownership Structure On Tax Avoidance: Empirical Study On Manufacturing Companies Nurfadilah Yusri; Sri Wibawani Wahyuning Astuti; Dwi Irawan; Ahmad Juanda
JBMP (Jurnal Bisnis, Manajemen dan Perbankan) Vol 8 No 2 (2022): September
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jbmp.v8i2.1596

Abstract

The purpose of this study aims to examine the effect of ownership structure as measured by institutional and public managerial ownership on tax avoidance. The population of this study are manufacturing companies listed on the IDX in 2019. The sampling technique uses a purposive sample which is a sampling method with criteria such as manufacturing companies listed on the IDX in 2019 and companies that present annual reports during 2019. The results show that managerial ownership structure affects tax avoidance, while public ownership structure and institutional ownership structure does not affect tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange in 2019. These results indicate that companies owned by managers are more likely to carry out tax avoidance because managers have full power to prepare financial statements in accordance with their wishes compared to institutional and public ownership. This research contributes to providing information to stakeholders about which type of ownership structure is more likely to avoid tax.
Pelatihan Pelaporan Keuangan Nirlaba Pada SD Muhammadiyah 6 Malang Siti Zubaidah; Sri Wibawani Wahyuning Astuti; Dwi Irawan
Sejahtera: Jurnal Inspirasi Mengabdi Untuk Negeri Vol. 2 No. 2 (2023): April : Jurnal Inspirasi Mengabdi Untuk Negeri
Publisher : Universitas Maritim AMNI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/sejahtera.v2i2.692

Abstract

Laporan keuangan merupakan suatu bentuk pertanggungjawaban kepada pihak internal maupun eksternal. Sekolah Dasar (SD) Muhammadiyah merupakan salah satu organisasi Pendidikan yang menjadi amal usaha Muhammadiyah yang dimiliki oleh Persyarikatan. SD Muhammadiyah 6 Kota Malang masuk dalam kategori organisasi nirlaba. Organisasi nirlaba merupakan organisasi yang sasarannya untuk mendukung suatu kebijakan atau memecahkan masalah penting yang terjadi di suatu Negara. Saat ini pelaporan keuangan nirlaba telah berubah dari PSAK 45 menjadi Interpretasi Standard Akuntansi Keuangan (ISAK) no. 35. ISAK 35 sendiri berlaku efektif di Indonesia per 1 Januari 2020, dan yang sudah beradaptasi dengan peraturan tersebut adalah organisasi nirlaba yang memiliki skala operasional yang luas dan memiliki sumberdaya manusia di bidang keuangan yang mumpuni. Perubahan PSAK 45 menjadi ISAK 35 bagi organisasi nirlaba seperti sekolah tentu membutuhkan adaptasi. SD Muhammadiyah 6 Kota Malang masih menggunakan laporan kas saja dalam melakukan pencatatan atas transaksi keuangannya. Kendala yang dialami SD Muhammdiyah ini karena keterbatasan sumberdaya dalam penyusunan laporan keuangan sesuai dengan ISAK 35. Keterbatasan yang dialami oleh mitra tersebut yang membuat tim pengabdi membuat Pelatihan pelaporan keuangan nirlaba pada SD Muhammadiyah 6 Kota Malang. Hasil Pengabdian ini diharapkan pengelola SD Muhammadiyah 6 Kota Malang mampu mengelola keuangan sebagai bagian pertanggungjawaban sekolah kepada stakeholders.
Akuntabilitas Keuangan Pada Amal Usaha Muhammadiyah: Sebuah Pendekatan Kualitatif Dwi Irawan; Mudrifah Mudrifah
Jurnal Akademi Akuntansi Vol. 5 No. 4 (2022): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v5i4.27001

Abstract

This study aims to reveal how the Muhammadiyah organization which has many Amal Usaha Muhammadiyah (AUM) reports its financial accountability. This study uses a qualitative descriptive approach in describing how accountability is in AUM. The informant of this research is the top management of AUM in Malang City. The results of this study indicate that accountability in AUM is based on the motto amar ma'ruf nahi munkar which is internalized within the management. In addition, the values of tajdid and ta'awun also form an accountable spirit in the management. Accountability for AUM is not only a form of social responsibility but there are elements of worship, trust, and devotion to Allah SWT. The contribution of this research is to contribute to the meaning of accountability which is based on the values of Muhammadiyah's struggle, which so far has been able to form an accountable of AUM management.
PENERAPAN INOVASI TEKNOLOGI BENIH KENTANG MENGGUNAKAN STEK PUCUK BEBAS VIRUS UNTUK MEWUJUDKAN KEMANDIRIAN PETANI MEMPRODUKSI BENIH KENTANG BERKUALITAS Syarif Husen; Toto Suharjanto; Agus Eko Purnomo; Iqbal Ramadhani Fuadiputra; M. Zul Mazwan; Dwi Irawan; Aniek Iriany
Jurnal Abdi Insani Vol 10 No 3 (2023): Jurnal Abdi Insani
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdiinsani.v10i3.1054

Abstract

The active land used for potato production in Pasuruan Regency is 3,000 ha, contributing 60% of the potato needs in East Java Province. The yield of potatoes from 3,000 ha is only 450 ha (15%) which is capable of producing 25 tonnes per ha, while the remaining 2.5 ha is only capable of producing 10-15 tonnes per ha. The difference in the productivity of potato plants is a result of the use of potato seeds that are not of good quality. The goal of this activity is that partners who are members of the Sari Rejo Farmer Group can produce potato seeds independently. As well as being able to distribute potato seeds widely to other areas. UMM established the Sari Rejo Farmer Group as a partner farmer group in the activity of producing Rooted Apical Cuttings potato seeds. The activity began with the acclimatization process to get the main plant, from the main plant the cuttings were carried out so that the seeds of rooted shoot cuttings were produced. The selection of these partners is based on the fact that the members have a high opportunity and interest in developing quality potato seeds. To overcome the existing problems, tutorial methods, training, and demonstration plots at partner locations are used, as well as partner group assistance. In its implementation, partners can provide land for demonstration plots and can maintain plants during the activity. The results so far, farmers have understood the potato seed plantlet acclimatization technology, so that mother plants are produced. Farmers have been able to produce seeds in the form of rooted apical cuttings independently so they can produce G2 class potato seeds in the open field. Partners can produce quality potato seeds for the needs of members and farmers outside the region.
ANALISIS TATA KELOLA KEUANGAN BUMDES BERDASARKAN PRINSIP CORPORATE GOVERNANCE DI KABUPATEN MAGETAN Ulfa Safira Iman Niar; Tri Wahyu Oktavendi; Dwi Irawan
Value : Jurnal Manajemen dan Akuntansi Vol. 18 No. 3 (2023): September - Desember 2023
Publisher : Prodi Ilmu Manajemen, Fakultas Ekonomi Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jv.v18i3.5122

Abstract

Sebagian besar BUMDes di Indonesia masih belum menerapkan kebijakan akuntansi dan pelaporan keuangan secara optimal. Mereka hanya mencatat keuangan secara sederhana melalui buku kas umum, tanpa pencatatan di buku pembantu dan standarisasi dokumen transaksi. Penerapan good governance, terutama prinsip-prinsip corporate governance seperti transparansi, akuntabilitas, responsibilitas, kemandirian, dan kesetaraan, diperlukan untuk meningkatkan kinerja pengelolaan BUMDes. Penelitian ini bertujuan menganalisis tata kelola BUMDes, menggunakan metode kualitatif dengan pendekatan deskriptif. Hasil penelitian menunjukkan bahwa BUMDes X belum optimal dalam menerapkan tata kelola berdasarkan prinsip-prinsip corporate governance. Pencatatan laporan keuangan belum sesuai standar akuntansi, dan sistem yang digunakan masih semi manual dengan aplikasi Microsoft Excel. Meskipun demikian, BUMDes X memberikan dampak positif bagi masyarakat desa, seperti memudahkan akses internet dan menjalankan prinsip kesetaraan dalam usahanya. Dengan penerapan corporate governance yang baik, diharapkan kinerja pengelolaan keuangan BUMDes X dapat meningkat secara terstruktur dan efisien, memberikan dampak positif bagi perkembangan desa Kata Kunci: BUMDes, corporate governance, keuangan
Pelatihan Dan Pendampingan Pembuatan Modul Praktikum Berbasis Software Akuntansi Muhammad Wildan Affan; Dwi Irawan; Tasyahadul Fadlatil Laili; Agnesia Ruli Ayu Rahmawati; Lutfia Fitroh Insani
Jurnal Pengabdian kepada Masyarakat Radisi Vol 1 No 3 (2021): Desember
Publisher : Yayasan Kajian Riset dan Pengembangan RADISI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55266/pkmradisi.v1i3.80

Abstract

Along with the development of technology that facilitates human activities, as well as in the scope of accounting in the form of a computer-based information system that makes it easier for an accountant to record, process and report financially. One of the accounting software developed in Indonesia is Accurate Accounting which is designed to make it easier for its users and the format used is in accordance with the one in Indonesia. Given the importance of technology, understanding technology is carried out as early as possible, especially for vocational students who are trained to create graduates who are ready to work and can improve their skills. SMK Muhammadiyah 2 Malang as a partner has not made various changes in terms of learning to adapt to the learning of the accounting system using only MYOB, the teaching materials used by teachers of SMK Muhammadiyah 2 Malang still need other references to enrich students' practical experience. Therefore, this study is expected to provide understanding and knowledge about technological advances in the accounting field in the form of accurate accounting software and produce learning modules to improve the quality of learning.
PENDAMPINGAN PELAPORAN KEUANGAN PADA KOPERASI BUEKA AS SAKINAH KOTA MALANG Siti Zubaidah; Sri Wibawani Wahyuning Astuti; Dwi Irawan
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol 4, No 2 (2022): BUDIMAS : VOL. 04 NO. 02, 2022
Publisher : LPPM ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/budimas.v4i2.3530

Abstract

Tujuan Pengabdian ini adalah membentuk/mengembangkan sekelompok masyarakat dengan target khusus yang ingin dicapai adalah memberikan pendampingan dalam pelaporan keuangan. Mitra dalam pengabdian ini adalah Koperasi Bueka As-Sakinah yang berada dalam naungan PDA (Pimpinan Daerah Aisyiyah) Kota Malang. Sampai saat ini Mitra merupakan koperasi yang dikelola secara konvensional. Berdasarkan hasil Rapat Anggota Tahunan (RAT) Mitra yang dilaksanakan pada hari Ahad, tanggal 11 Januari 2021 disepakati untuk secara bertahap bermetamorfosa menjadi Koperasi Syariah. Permasalahan yang dihadapi oleh Mitra adalah adanya keterbatasan sumber daya manusia (SDM) untuk menyusun pelaporan keuangan yang terintegrasi dan terkini, sehingga yang terjadi masih menggunakan microsoft excel. Metode yang dipakai dalam menyelesaikan masalah Mitra adalah memberikan pendampingan dan tutorial dalam pelaporan keuangan. Program keuangan accurate digunakan dalam proses pendampingan pelaporan keuangan Syariah
Co-Authors Adi Prasetyo Agnesia Ruli Ayu Rahmawati Agus Eko Purnomo Agus Eko Purnomo Agus Irawan Agustin, Tyna Kurniati Noer Ahmad Juanda Ahmad Khudori, Ahmad Andika, Wazri Himawansyah Putra Andriyansyah, Nopri Aniek Iriany Arlita Ariyani Puspitasari Aviani Widyastuti Bambang Eka Purnama Bastian, Elvin Dhaniel Syam Elfirawati, Putri Arwen Faris Afrizal Fisal Yuliansyah Fuad Dwi Hanggara Hafiez Sofyani Ida Ayu Putu Sri Widnyani Ihyaul Ulum Imam Abu Hanifah Indah Uly Wardati Iqbal Ramadhani Fuadiputra Jayadih, Epan Kemas Ridhuan, Kemas Lia Candra Inata Lutfia Fitroh Insani M. Zul Mazwan Mudrifah, Mudrifah Muhammad Ferdian Furisanda Muhammad Wildan Affan Nabila Nurul Aziza Nuha, Sukma Uli Nur Afifah Nurazizah, Siti Fadhillah Nurfadilah Yusri Nurfitriani, Rizka Pangestu, Angga prastiyo, Adi Prastyo, Yudi Puspitasari, Fransiska Dwi Ratna Putri, Nur Alia Qory Satiti Mahanani Rafida Az-Zahra Rizka Amalia Rusmadi, Anindya Tirsa Saud, Iham Maulana Setiawan, Rahmady Setu Setyawan Siti Fadhillah Nurazizah Siti Zubaidah Siti Zubaidah Sri Wahyuni Sukadi . Sukma Uli Nuha Susilo, Efendi Joko Syarif Husen Tasyahadul Fadlatil Laili Tasyahadul Fadlatil Laili Teguh Santoso Toto Suharjanto Toto Suharjanto Tri Wahyu Oktavendi Tri Wahyu Oktavendi Ulfa Safira Iman Niar Untung Surya Dharma, Untung Surya Wicaksono, Agung Prasetyo Nugroho yanto, Repki Yusi Putri Eka Vianti